https://www.taxtmi.com/caselaws?id=158466 An appellate authority under section 31(3) of the Tamil Nadu General Sales Tax Act and rule 27(5) of the Rules has no jurisdiction to dismiss an appeal for default of appearance when the statute does not expressly confer that power. The appellate scheme requires disposal by confirming, reducing, enhancing, annulling, setting aside, or otherwise varying the assessment after giving a reasonable opportunity of hearing, so the appeal must be decided on merits. The Madras HC therefore held that the Appellate Assistant Commissioner was bound to hear and determine the appeals substantively even in the appellant's absence. en-us Mon, 27 Nov 1995 00:00:00 +0530 Tue, 29 Oct 2013 13:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158466 An appellate authority under section 31(3) of the Tamil Nadu General Sales Tax Act and rule 27(5) of the Rules has no jurisdiction to dismiss an appeal for default of appearance when the statute does not expressly confer that power. The appellate scheme requires disposal by confirming, reducing, enhancing, annulling, setting aside, or otherwise varying the assessment after giving a reasonable opportunity of hearing, so the appeal must be decided on merits. The Madras HC therefore held that the Appellate Assistant Commissioner was bound to hear and determine the appeals substantively even in the appellant's absence. Case-Laws VAT and Sales Tax Mon, 27 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158466